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of <h1>Appellate Tribunal grants refund of Education Cess under notification no. 39/01-CE</h1> <h3>Sky Appliances Versus C.C.E. & S.T., - Rajkot</h3> Sky Appliances Versus C.C.E. & S.T., - Rajkot - TMI The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, stating that the appellant's unit in Kutch is entitled to a refund of Education Cess and Secondary & Higher Education Cess under notification no. 39/01-CE, based on the Supreme Court judgement in the case of SRD Nutrients Pvt. Ltd. Vs. CCE. The impugned order was set aside.
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